To present to the Committee the progress on outstanding actions identified by the Committee along with general updates on other issues that fall within the responsibilities of the Committee.

Members were aware that a Table of Outstanding Issues was maintained and reported to each meeting of the Committee. This approach enabled the Committee to effectively monitor progress on issues and items that form part of its governance responsibilities.

It was reported that, given the relatively short period of time since the last update had been presented to the Committee on 19 February 2026, there had been no major updates against the general items, the Annual Governance Statement or External Audit recommendations that had usually been set out within the associated appendices. Therefore, those appendices had not been repeated within this report (A.2). However, work remained ongoing against all outstanding actions with timely information set out in the A.2 report where necessary.

In terms of the Annual Governance Statement Actions that had been regularly reported to the Committee, there were no required changes emerging from the recent external audit process, with the various activities having remained unchanged. Existing actions had therefore remained in progress with no major issues to raise at that time, with the usual and more detailed update planned to be presented to the Committee at its meeting that was currently programmed for June 2026.

The Committee heard that the review of the effectiveness of the Audit Committee was a key action included within the current Annual Governance Statement Action Plan and as planned, a review had been undertaken that had included both Officers and Members of the Committee, with the latest facilitated session held with Members on 5 March 2026.

The outcome of that work was currently being reviewed / collated and it was planned to present a summary of the outcomes along with an associated action plan to the June 2026 meeting of the Committee.

It was reported that similarly, the risk management review was also a key action included within the current Annual Governance Statement Plan.

Associated activities that had been undertaken to date, involving both Officers and Members had included:

1)    Training had been provided in terms of the Role of the Audit Committee that had been delivered by an external specialist trainer in January 2025.

2)    More targeting training had been delivered by an external specialist trainer in January 2026 based on challenging and revieing the Council’s current Corporate Risk Framework, register and approach.

3)    Following on from 2) above, a facilitated session had been held with Members on 5 March 2026 to review and consider potential changes to the Council’s approach.

It was highlighted that the training outlined in point 2) had covered a number of key areas including:

·         Benefits and characteristics of effective risk management

·         Audit Committee and other Members role in risk management

·         Risk registers

·         Appetite and tolerance

·         Assurance and challenge

·         Re-framing risk management

It was further reported that the session had also identified the characteristics of effective risk management along with a high-level view of what an assurance risk framework should ideally include, which was summarised as follows:

All of the above elements had been reviewed and considered at the facilitated session held on 5 March 2026 within the following context:

it was reported that, in taking the review forward and reflecting on the challenge raised during the training session held in January 2026, a number of key issues were being considered, together with the wider context for developing the Council’s future approach.

·         It was noted that the Council already had several important components in place, although there were opportunities to bring these together in a more coherent and accessible framework.

·         Members were advised that there were timely opportunities to adopt a stronger assurance?based approach, potentially through a hybrid model. This could also serve as a useful framework in the context of establishing the new Unitary Council, recognising that governance disciplines such as assurance and risk management significantly influence organisational culture, including that of the successor authority.

·         The Committee was encouraged to reflect on the distinction between strategic risks and those more appropriately captured at a corporate or departmental level. In doing so, reference was made to the high?level definition of a strategic risk as one where failure would materially impair the organisation’s ability to function or deliver its purpose.

·         It was acknowledged that there remained value in retaining a form of risk scoring, although this might be more effectively delivered through a traffic?light system rather than a numerical model.

·         The importance of balancing capacity, resources and overall effectiveness was emphasised, including the need for engagement from both Officers and Members. Any revised approach should complement existing processes rather than introduce unnecessary additional layers of work or bureaucracy.

Taking these factors into account, the initial outcomes from the facilitated session held with Members on 5 March 2026 had highlighted several key elements to be taken forward, with the aim of achieving a balanced and effective governance framework.

The Committee noted that the following chart, that had been included within the report (A.2) illustrated the proposed underlying structure and approach for further development:

It was highlighted that Officers intended to develop the approach further, with the aim of presenting the proposed revised assurance and risk management framework to the Committee at its next meeting in June. It was noted that this work might include additional facilitated sessions with Officers and Members during the interim period to support timely implementation and ensure the revised approach was embedded as early as possible in 2026/27.

It was acknowledged that the Committee had not received a full risk register report since January 2025, although interim updates had been provided in September 2025 where necessary. Officers emphasised the importance of assuring the Committee that a range of underlying risk?management activities continued to operate effectively within existing governance arrangements. Those activities were also being supplemented by additional work, including:

·         The review of departmental risks as part of the Directorate and Service Planning process, supported by Management Team reinforcing the importance of risk management at both operational and corporate levels.

·         The monthly reporting of associated risks to the Regeneration and Capital Delivery Board.

·         The establishment of the Senior Officer Project Board in the previous year, as referenced in the Annual Governance Statement.

Within this context, Officers confirmed that there were no major issues requiring the Committee’s attention at the present time. However, it was considered important to highlight the four current residual risks rated as ‘red’, as follows:

It was noted that, where possible, the Committee was normally presented with the External Auditor’s Audit Plan and Strategy for the forthcoming year. Following discussions with the External Auditor, it was now proposed that this be brought to the Committee’s June meeting. Officers confirmed that there were no significant implications arising from this revised timetable, as the Committee would still receive the plan of the more detailed work and subsequent report to be presented later in the year.

In relation to Local Audit Reform, it was noted that there were no major updates at the present time. As reported to the Committee at its previous meeting, the Government continued to progress the steps required to establish the Local Audit Office as part of implementing the English Devolution and Empowerment Bill. Further updates would be provided to the Committee later in the year as necessary.

It was reported that the Authority had not undertaken any RIPA activity during the period under review, and it was recognised that such activity was rarely required

In respect of Whistleblowing, the Committee was required to be informed of activity under the Whistleblowing Policy as part of the monitoring arrangements in place since the policy’s adoption in July 2023. It was reported that there had been no such notifications since the Committee’s last meeting.

It was unanimously RESOLVED that:

(a)  the updates set out within the report (A.2) be noted;

(b)  following the Building Safety Inspection Review outcomes and actions reported to the meeting of the Audit Committee held on 19 February 2026, the Committee requests that a further update be provided during 2026/27, including whether there have been any opportunities to share any associated learning elsewhere within the Council ;and

(c)   the Committee requests Officers to further develop the revised approach to the Assurance and Risk Management Framework, as set out within the report (A.2), with the aim of presenting an updated position for consideration / adoption to the next meeting of the Committee in June 2026.